Section 4Part 0 —
Duties of proprietors
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Every proprietor of accommodation shall keep or cause to be kept records in such form as the Governor in Cabinet may, from time to time, direct.
Every proprietor of accommodation shall, on the departure therefrom of any tourist, deliver or cause to be delivered to that tourist a statement setting forth clearly —
particulars of the accommodation and services provided for that tourist; and
the amount payable under this Law for tax in respect thereof.